An objection must be lodged—
S. 18(a) amended by No. 94/2009 s. 24.
(a) within 2 months after the notice of valuation is given; or
S. 18(b) amended by No. 84/2006 s. 21(a) substituted by No. 69/2011 s. 59.
(b) in the case of a person referred to in section 16(5)—
(i) if a notice of assessment of the rate or tax was served on the person by a rating authority, within 2 months after the notice was served; or
(ii) if a notice of assessment of the rate or tax was not served on the person by a rating authority and the person is the occupier of the land, within 4 months after the date of issue specified on the notice; or
S. 18(c) inserted by No. 84/2006 s. 21(b), amended by No. 52/2021 s. 100.
(c) in the case of a person referred to in section 16(6A) or (6AB)—within 2 months after receiving the notice of assessment of land tax or windfall gains tax (as the case requires).
New s. 19 inserted by No.
52/1998
s. 309, amended by Nos 94/2009 s. 25, 58/2012 s. 130,
repealed by No. 67/2017 s. 71.
* * * * *
New s. 20 inserted by No.
52/1998
s. 309, repealed by No. 88/2005 s. 117(Sch. 2
item 10.6), new s. 20 inserted by No.
22/2006
s. 6.